How to Claim Export Incentives in India – The Complete Procedural Guide

Export incentives directly boost your profit margins, not just serve as optional bonuses for Indian businesses. While most exporters understand the policies behind RoDTEP, duty drawback, and advance authorisation schemes, the actual claiming export incentives process creates operational bottlenecks that cost lakhs in unclaimed benefits. The three digital gateways – ICEGATE, DGFT portal, and GST portal – each control different incentive types, and procedural errors on any portal can permanently lock your rightful claims.

The financial impact of these incentives transforms export economics entirely. RoDTEP rates range from 0.5% to 4.3%, while duty drawback can reimburse up to 7.5% of FOB value, directly adding to your bottom line. However, claims frequently get stuck in portal mismanagement, incorrect shipping bill declarations, or missing bank realisation certificates that trigger government recovery notices.

This guide breaks down the claiming processes across ICEGATE for customs-related incentives, the GST portal for tax refunds, and the DGFT portal for licence-based schemes like EPCG.

What are the prerequisites for claiming export incentives?

The three-portal system demands specific registrations before accepting any incentive application. Missing even one registration blocks your claims across all schemes, regardless of export value or compliance history.

CHECKLIST – Ready-to-Claim Requirements:

• Import Export Code (IEC) – Ten-digit alphanumeric code issued by DGFT; identifies you across all export transactions and links to PAN
• Registration Cum Membership Certificate (RCMC) – Mandatory for advance authorisation and EPCG schemes; issued by relevant Export Promotion Council based on product category
• AD Code Registration – Authorised Dealer code links your bank account to customs systems; enables direct credit of duty drawback refunds
• ICEGATE Registration – Digital signature certificate (DSC) based portal access; required for shipping bill filing and scrip generation

How to claim RoDTEP and RoSCTL on ICEGATE?

With mandatory registrations complete, RoDTEP and RoSCTL claims follow a fully automated digital workflow on ICEGATE. The process splits into two distinct phases: declaration during export and scrip generation post-export, with no manual intervention possible between phases.

The declaration phase happens at shipping bill filing, while generation occurs only after customs generates the eligibility scroll. Missing the declaration window means permanent loss of benefits, as the system locks this field once the shipping bill gets approved.

FLOWCHART – RoDTEP/RoSCTL Claim Process:

File Shipping Bill (RODTEPY) → EGM Filing → Scroll Generation → Create Ledger → Generate Scrip

Why is the Shipping Bill declaration critical?

• Selecting ‘RODTEPY’ in the shipping bill incentive column creates your claim record; no separate application exists
• The system permanently locks this field after customs approval, preventing any amendments or late declarations
• Even with valid export documentation and payment realisation, missing this declaration forfeits all RoDTEP benefits
• The shipping bill itself becomes your claim application, eliminating separate paperwork but demanding accuracy at filing

How to generate electronic scrips?

After Export General Manifest (EGM) filing confirms physical export, follow these portal steps:

1. Customs generates scroll – System automatically identifies eligible shipping bills marked ‘RODTEPY’ and creates a scroll (typically 7-10 days after EGM)
2. Create RoDTEP Credit Ledger – Log into ICEGATE with DSC, navigate to ‘RoDTEP/RoSCTL’ module, click ‘Create Credit Ledger’ (one-time setup)
3. Select eligible shipping bills – View available shipping bills from the scroll, verify FOB values match your records, select bills for scrip generation
4. Generate and credit scrips – Click ‘Generate Scrip’, system calculates benefits per notified rates, credits transferable scrips to your ledger for duty payment or sale

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How to claim Duty Drawback?

Unlike RoDTEP’s scrip-based system, duty drawback operates as direct cash transfer to your registered bank account. The automation eliminates application forms for All Industry Rates (AIR), making the shipping bill your sole claim document.

COMPARISON TABLE – RoDTEP vs Duty Drawback Claims:

What is the automated AIR drawback process?

• Let Export Order (LEO) triggers the claim process once customs clears your consignment for export
• EGM filing by carrier confirms physical export and initiates drawback calculation based on declared FOB value and applicable AIR rates
• Direct bank credit flows to your AD Code registered account without portal intervention, provided bank details remain updated in customs systems

When should you apply for Brand Rate fixation?

• Apply when AIR covers less than 80% of actual customs duties paid on inputs used in exported products
• Submit manual application to Principal Commissioner of Customs with detailed input-output norms, actual duty payment evidence within 3 months of first export
• Provide quarterly data on actual consumption patterns to justify higher reimbursement rates than standard AIR schedules

How to claim GST refunds for exports?

Moving from customs incentives to tax refunds, the GST portal operates two distinct pathways based on your upfront tax payment choice. Exporters paying Integrated GST (IGST) receive automated refunds, while Letter of Undertaking (LUT) users must file manual applications.

The GST system’s integration with ICEGATE enables automatic matching for IGST refunds, but technical mismatches frequently delay processing. Understanding both routes prevents cash flow disruptions from blocked refunds.

GST Refund Routes:

Route A: Pay IGST → Auto Refund via System Matching
Route B: File LUT → Export without Tax → File RFD-01 → Manual Refund

How does the automatic IGST refund work?

• Data matching between GSTN and ICEGATE compares GSTR-1 invoice details with shipping bill data for validation
• Three critical fields must match exactly: Invoice number (case-sensitive), Port code (6-digit), and IGST amount to the paisa
• Automatic processing credits refunds to your GST electronic cash ledger
• No application needed as GSTR-3B filing with payment proof triggers the matching algorithm

How to file RFD-01 for accumulated ITC?

Exporters using LUT bonds accumulate Input Tax Credit requiring manual refund claims:

1. Access GST portal and navigate to Services → Refunds → Application for Refund
2. Select refund type as “Export of Goods/Services without Payment of Tax” in dropdown
3. Upload Statement 3 containing invoice-wise export details matching your shipping bills
4. Declare unutilised ITC amount ensuring it matches accumulated credit in electronic credit ledger
5. Submit with DSC and track application status

How to apply for Advance Authorisation and EPCG?

Transitioning from post-export refunds to pre-import benefits, DGFT schemes require proactive applications before import transactions. These licences eliminate customs duties on imported inputs but demand strict export obligation fulfilment.

Unlike automatic drawback claims, advance authorisation and Export Promotion Capital Goods (EPCG) licences involve multi-step approvals across DGFT and customs systems. Missing any step blocks duty-free imports despite valid licences.

STEP GRAPHIC – DGFT Scheme Lifecycle:

Apply on DGFT → Get Licence → Register at Port → Import Duty-Free → Fulfil EO → Redeem (EODC)

What is the application process on the DGFT portal?

• File ANF 4A for Advance Authorisation specifying input-output norms, linking valid RCMC for product category
• Attach technical specifications including SION (Standard Input Output Norms) references or self-declared norms with justification
• Track online application status through DGFT portal

How to register and redeem the licence?

• Port registration before first import requires presenting physical/electronic licence copy at customs EDI system
• Customs links licence to Bill of Entry enabling duty-free clearance within validity period
• Export Obligation Discharge Certificate (EODC) application after completing prescribed exports closes compliance loop, preventing penalty proceedings

Why is payment realisation critical for claiming export incentives?

Successfully navigating all three portals means nothing without foreign currency hitting your bank account. The government’s incentive framework treats unrealised exports as domestic sales, triggering recovery mechanisms that reverse all benefits with 15% annual interest.

What are e-BRC and FIRC?

• Foreign Inward Remittance Certificate (FIRC) serves as primary proof of receiving export proceeds in foreign currency
• Electronic Bank Realisation Certificate (e-BRC) represents banks’ digital upload to DGFT/EDPMS confirming receipt against specific shipping bills
• Both documents interlink through Invoice/Shipping Bill numbers, creating an audit trail from export to realisation
• Missing either document triggers compliance alerts in DGFT systems, blocking future incentive claims

What happens if export proceeds are not realised?

• Customs issues demand notices for recovering RoDTEP benefits and duty drawback with 15% annual interest
• RBI’s 15-month timeline (extended from 9 months in November 2025) provides the outer limit for realisation without penalties
• Write-off procedures exist for genuine bad debts but require extensive documentation and DGFT/RBI approvals
• Efficient payment partners accelerate FIRC issuance and automatic eBRC updates, preventing compliance failures

What are common reasons for claim rejection?

Understanding approval workflows across three portals helps, but knowing frequent rejection triggers prevents months of reprocessing delays. These errors span technical mismatches to procedural lapses, each requiring different resolution approaches.

The most frustrating rejections stem from minor data inconsistencies that automated systems cannot reconcile. Preventing these requires meticulous attention during initial data entry across all three portals.

• Invoice number mismatches between GST returns and shipping bills (even single character differences) break automated IGST refunds
• Outdated AD Code bank details cause drawback credits to bounce back, requiring fresh KYC with customs
• Incorrect HSN classification attempts claiming RoDTEP on non-notified tariff lines result in scroll exclusion
• EGM filing delays by shipping lines beyond 7 days create cascade failures across drawback and RoDTEP claims
• Misaligned RCMC categories with export products invalidate entire DGFT licence applications despite correct documentation

How Razorpay International Payments Secures Your Incentive Claims

The complexity of managing three-portal compliance while ensuring timely payment realisation challenges even experienced exporters. Razorpay International Payments addresses these specific friction points through purpose-built features for Indian exporters.

Automated FIRC generation eliminates the manual bank follow-ups that delay e-BRC updates and risk incentive recovery notices. The digital FIRC feature ensures you have payment realisation proof ready for compliance, protecting your RoDTEP and drawback benefits from government clawback actions.

Conclusion

Claiming export incentives successfully demands multi-portal discipline spanning ICEGATE for customs benefits, GSN for tax refunds, and DGFT for licence schemes. The journey begins with accurate shipping bill declarations and concludes with confirmed payment realisation through e-BRC updates.

Every missed deadline or data mismatch represents lost money. Establishing standard operating procedures for portal management, documentation tracking, and realisation monitoring ensures no incentive slips through procedural gaps affecting your export profitability.

FAQs:

1. Do I need to file a separate application for Duty Drawback?

No, for All Industry Rates (AIR), the Shipping Bill itself acts as the application. The refund is automatically processed and credited to your bank account after the Export General Manifest (EGM) is filed.

2. Can I claim RoDTEP if I forgot to declare it in the Shipping Bill?

No, the declaration in the Shipping Bill (marking ‘RODTEPY’) is mandatory at the time of export. Failing to declare intent at this stage usually results in a permanent loss of the claim.

3. How do I generate RoDTEP scrips on ICEGATE?

Once the customs scroll is generated, you must log in to ICEGATE, create a RoDTEP credit ledger, select the eligible shipping bills from the list, and click “Generate Scrip” to credit the funds.

4. What happens if I don’t get a FIRC or e-BRC?

If export proceeds are not realised and documented via a FIRC or e-BRC within the RBI timeline (15 months as of November 2025), the government treats the export as non-compliant and will recover the claimed incentives with interest.

5. How can I claim GST refunds without paying tax upfront?

Exporters can file a Letter of Undertaking (LUT) to export without paying IGST, and then file form GST RFD-01 on the GST portal to claim a refund of the unutilised Input Tax Credit (ITC) used for the goods.

6. Which registrations are mandatory before claiming export incentives?

You must hold a valid Import Export Code (IEC), a Registration Cum Membership Certificate (RCMC) for DGFT schemes, an AD Code registration for bank credits, and an active ICEGATE registration.

7. When should I apply for Brand Rate fixation?

You should apply for Brand Rate fixation manually with the Principal Commissioner of Customs if the standard All Industry Rate (AIR) covers less than 80% of the actual duties you paid on your inputs.